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EU Group Relief

 
Chris Morgan Head and Jonathan Bridges Senior Manager KPMG's International Corporate Tax Group comment on the Court of Appeal's decision in the long-running M&S EU group relief case
 
The Court of Appeal's decision of 20 February 2007 provides us with the latest instalment (be warned there is no doubt more to come) in the story of M&S's claim to relieve UK profits with EU losses. In this article we shall recap on the route the case has taken in arriving before the Court of Appeal and go on to comment on the key points coming out of the decision.
Route To The Court Of Appeal
 
Having had tax return claims to relieve UK...

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